Compliance Due Date Calendar - December, 2018 - CS Divesh Goyal

Due Date Calendar - December, 2018

S. No.	Date	Act/Statue	Applicable Form	Obligation
1	07-Dec-18	Income tax	Form 27C (TCS)	Submission of forms received in Nov to IT Commissioner
2	07-Dec-18	Income tax	Challan no 281	Payment of TDS/TCS collected in Nov 18
3	11-Dec-18	GST	GSTR 1	Return of outward supplies for Nov by Regular and Casual suppliers (Turnover exceeding Rs 1.5 crores)
4	13-Dec-18	GST	GSTR-6	Return for furnishing the details of invoices on which credit has been received by Input Service Distributor
5	15-Dec-18	Income Tax	Challan No.ITNS- 280.	Payment of Advance Income Tax : All assessess (75%) (except 44AD cases)
6	15-Dec-18	Income Tax	Form 16B	Every person responsible for deduction of tax under section 194-IA shall furnish the certificate of deduction of tax at source in Form No. 16 B to the payee.
7	15-Dec-18	Income Tax	Form 16C	Every person responsible for deduction of tax under section 194-IB shall furnish the certificate of deduction of tax at source in Form No. 16 C to the payee.
8	15-Dec-18	Provident fund	ECR	E-Payment of PF For November
9	15-Dec-18	ESI	ESI Challan	Payment of ESI of November
10	20-Dec-18	GST	GSTR-5	GSTR Return Summary for November 2018 to be filed by Non-Resident Taxable Person.
11	20-Dec-18	GST	GSTR-5A	A Return in Form GSTR-5A has been prescribed which is to be furnished by the OIDAR service providers providing services to unregistered service recipients in India
12	20-Dec-18	GST	GSTR 3B	GST Return summary for Nov 18
13	30-Dec-18	Income tax	Form 26QB	Every person responsible for deduction of tax under section 194-IA shall furnish the Director General of Income Tax or the person authorised by him a challan cum-statement in Form No. 26QB
14	30-Dec-18	Income tax	Form 26QC	Every person responsible for deduction of tax under section 194-IB shall furnish the Director General of Income Tax or the person authorised by him a challan cum-statement in Form No. 26QC
15	31-Dec-18	GST	GSTR-9	GST Annual Return for the Financial Year 17-18 by registered person other than composition dealer, ISD, Casual Taxable person, Non-resident taxable person
16	31-Dec-18	GST	GSTR-9A	GST Annual Return for the Financial Year 17-18 by composition dealer
17	31-Dec-18	GST	GSTR-9C	GST Audit of all the Taxpayer whose annual turnover exceeds Rs. 2 Crore
18	31-Dec-18	Companies Act 2013	AOC-4	Annual Accounts filing on MCA
19	31-Dec-18	Companies Act 2013	MGT-7	Filing of Annual Return with ROC
20	31-Dec-18	Income tax		Last date for Income Tax Assessment for AY 2015-16/ AY 2016-17